Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

Our old friend, the investment limited partnership, appears here. We are providing an exemption for investment limited partnerships in cases where there is a transfer of units and where the disponer or donee is domiciled ordinarily in the State and will continue to be following the removal of investment limited partnerships from the definition of "investment undertaking". Will the Minister of State explain this? Why are investment limited partnerships getting this exemption on the transfer of units? They seem to be benefiting significantly from exemptions.